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A4 Working holiday maker net income 2018

Complete question A4 if you were in Australia on a 417 or 462 visa and earned income.

Last updated 30 May 2018

Were you on a 417 or 462 working holiday visa at any time during 2017–18?

No

Go to item Income tests 2018.

Yes

Read on.

Answering this question

Your working holiday maker net income is the income you earned or derived while you were on a 417 or 462 working holiday visa, less deductions relating to earning that income.

The first $37,000 of your working holiday maker net income is taxed at 15%. All other income is taxed according to your residency status.

Working out your working holiday maker net income

  1. Add up your working holiday maker income, that is salary and wages, that:
    • you showed at item 1 on your tax return, and
    • you earned or derived while you were on a 417 or 462 visa.
     

In most cases, payment summaries from your employer show the payment type H to indicate that you earned or derived working holiday maker income.

If your payment summary does not show the payment type H but you earned or derived the income while you were on a 417 or 462 visa, then include that income in this step. You must also show the payment type H against this income at item 1.

  1. Add up your working holiday maker income, other than salary and wages, that:
    • you showed on your tax return, and
    • you earned or derived while you were on a 417 and 462 visa.
     
  2. Add together the totals from step 1 and step 2 to get your gross working holiday maker income.
  3. Subtract any deductions at D1 to D10 that relate to earning your working holiday maker income. The result is your working holiday maker net income.

If this amount is less than zero, your working holiday maker net income is $0.

The example below explains how to:

  • work out your working holiday maker net income, and
  • complete this item.

Example

Kiara is on a working holiday in Australia, on a 417 visa.

Between September 2017 and June 2018 Kiara worked on a number of farms in NSW and earned a total of $30,000. Her deductions relating to this income are $800.

Kiara will show $29,200 at D item A4 ($30,000 income from the farms less $800 deductions relating to earning that income).

Kiara also includes her deductions in the deductions section of the tax return.

End of example

Completing your tax return

Write at D your working holiday maker net income.

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QC54256